Constitutional Court Bars Tax Authorities from Summoning and Questioning Taxpayers in Their Own Cases

Kommersant reports that the Constitutional Court has clarified that a taxpayer under inspection cannot be summoned as a witness regarding the circumstances of their own business activities. Such summons practices emerged due to the tax authorities' inability to hold those under audit liable for failing to appear to provide explanations—whereas witnesses who ignore a ‘summons’ will be fined, according to the current legislation. Legal experts note that the Court's ruling applies to individuals and individual entrepreneurs. Some, however, believe it could be extended to general directors of companies.

Eduard Giulbasarov, Partner at FBK Legal, believes that the Constitutional Court's ruling will not affect conscientious taxpayers who comply with summonses, but will compel tax authorities to be more creative when it comes to motivating those who do not.